{"id":198314,"date":"2011-06-29T11:00:58","date_gmt":"2011-06-29T03:00:58","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=198314"},"modified":"2021-01-21T10:25:20","modified_gmt":"2021-01-21T02:25:20","slug":"budget-changes-the-taxation-cross-border-transactions","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/budget-changes-the-taxation-cross-border-transactions\/","title":{"rendered":"\u65b0\u9884\u7b97\u6848\u62df\u4fee\u6539\u8de8\u56fd\u4ea4\u6613\u7a0e\u8d4b"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-6\">\u4f5c<\/span>\u4e3a\u8d22\u653f\u90e8\u957f\u5173\u4e8e\u56fd\u5bb6\u8d22\u653f\u72b6\u51b5\u7684\u5e74\u5ea6\u91cd\u8981\u62a5\u544a\uff0c<span lang=\"en-GB\">2011<\/span>\u5e74\u5ea6\u5357\u975e\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u5305\u542b\u4e86\u4e0d\u5c11\u503c\u5f97\u5173\u6ce8\u7684\u8de8\u56fd\u4ea4\u6613\u8bfe\u7a0e\u5efa\u8bae\u3002<\/p>\n<figure id=\"attachment_197968\" aria-describedby=\"caption-attachment-197968\" style=\"width: 240px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/Peter-Dachs-\u7a0e\u52a1\u90e8\u8054\u5e2d\u4e3b\u7ba1-Co-head-of-tax-department-Edward-Nathan-Sonnenbergs.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-197969 size-medium\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/Peter-Dachs-\u7a0e\u52a1\u90e8\u8054\u5e2d\u4e3b\u7ba1-Co-head-of-tax-department-Edward-Nathan-Sonnenbergs-240x300.jpg\" alt=\"Peter Dachs \u7a0e\u52a1\u90e8\u8054\u5e2d\u4e3b\u7ba1 Co-head of tax department Edward Nathan Sonnenbergs\" width=\"240\" height=\"300\" \/><\/a><figcaption id=\"caption-attachment-197968\" class=\"wp-caption-text\"><strong>Peter Dachs<\/strong><br \/>\u7a0e\u52a1\u90e8\u8054\u5e2d\u4e3b\u7ba1<br \/>Edward Nathan Sonnenbergs<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u9996\u5148\uff0c\u9884\u7b97\u62a5\u544a\u79f0\uff0c\u65b0\u7684\u80a1\u606f\u7a0e\u5c06\u81ea<span lang=\"en-GB\">2012<\/span>\u5e74<span lang=\"en-GB\">4<\/span>\u6708<span lang=\"en-GB\">1<\/span>\u65e5\u8d77\u53d6\u4ee3\u9644\u52a0\u516c\u53f8\u6240\u5f97\u7a0e\u3002\u6362\u8a00\u4e4b\uff0c\u5357\u975e\u5c45\u6c11\u4f01\u4e1a\u5728<span lang=\"en-GB\">2012<\/span>\u5e74<span lang=\"en-GB\">4<\/span>\u6708<span lang=\"en-GB\">1<\/span>\u65e5\u53ca\u4ee5\u540e\u652f\u4ed8\u7684\u4efb\u4f55\u80a1\u606f\uff0c\u4ee5\u53ca\u975e\u5c45\u6c11\u4f01\u4e1a\u5728<span lang=\"en-GB\">2012<\/span>\u5e74<span lang=\"en-GB\">4<\/span>\u6708<span lang=\"en-GB\">1<\/span>\u65e5\u53ca\u4ee5\u540e\u5c31\u4e0a\u5e02\u80a1\u7968\u6240\u652f\u4ed8\u7684\u4efb\u4f55\u80a1\u606f\uff0c\u5747\u987b\u6309\u7167\u65b0\u80a1\u606f\u7a0e\u7684\u89c4\u5b9a\u7f34\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8fd9\u610f\u5473\u7740\u6765\u6e90\u4e8e\u5916\u56fd\u516c\u53f8\u975e\u4e0a\u5e02\u80a1\u7968\u7684\u80a1\u606f\u65e0\u987b\u7f34\u7eb3\u80a1\u606f\u7a0e\uff0c\u4f46\u9700\u7f34\u7eb3\u6807\u51c6\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4f46\u662f\uff0c\u8d22\u653f\u90e8\u957f\u5728\u4f5c\u9884\u7b97\u6848\u62a5\u544a\u65f6\u6307\u51fa\uff0c\u5bf9\u6765\u6e90\u4e8e\u5916\u56fd\u516c\u53f8\u7684\u80a1\u606f\u5177\u4f53\u5e94\u5982\u4f55\u5f81\u7a0e\uff0c\u4ecd\u662f\u4e2a\u6709\u5f85\u89e3\u51b3\u7684\u95ee\u9898\u3002\u76ee\u524d\uff0c\u6709\u7684\u5916\u56fd\u516c\u53f8\u7684\u80a1\u606f\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\uff0c\u800c\u6709\u7684\u5916\u56fd\u516c\u53f8\u80a1\u606f\u5219\u6309\u6700\u9ad8\u8fb9\u9645\u7a0e\u7387\u7f34\u7a0e\u3002\u8d22\u653f\u90e8\u957f\u8868\u793a\uff0c\u5c06\u8c03\u6574\u5bf9\u5916\u56fd\u516c\u53f8\u80a1\u606f\u7684\u514d\u7a0e\u53ca\u5f81\u7a0e\u653f\u7b56\uff0c\u4f7f\u4e4b\u4e0e\u56fd\u5185\u80a1\u606f\u7684\u7a0e\u6536\u653f\u7b56\u76f8\u4e00\u81f4\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6b64\u5916\uff0c\u8d22\u653f\u90e8\u957f\u8fd8\u63d0\u5230\uff0c\u5916\u56fd\u516c\u53f8\u5728\u5357\u975e\u7684\u5206\u652f\u673a\u6784\u76ee\u524d\u630933%\u7684\u7a0e\u7387\u7f34\u7a0e\u3002\u5357\u975e\u56fd\u5185\u4f01\u4e1a\u630928%\u7684\u7a0e\u7387\u7f34\u7a0e\uff0c\u4f46\u7531\u4e8e\u5b83\u4eec\u8fd8\u9700\u7f34\u7eb3\u9644\u52a0\u516c\u53f8\u6240\u5f97\u7a0e\uff0c\u6240\u4ee5\u5b9e\u9645\u7a0e\u7387\u4f1a\u9ad8\u4e8e28%\u3002\u7136\u800c\uff0c\u4e00\u65e6\u9644\u52a0\u516c\u53f8\u6240\u5f97\u7a0e\u88ab\u80a1\u606f\u7a0e\u53d6\u4ee3\uff0c\u5357\u975e\u56fd\u5185\u4f01\u4e1a\u5c06\u53ea\u9700\u630928%\u7684\u7a0e\u7387\u7f34\u7a0e\u3002\u8fd9\u79cd\u7a0e\u7387\u5dee\u5f02\u4f1a\u4f7f\u4eba\u8ba4\u4e3a\uff0c\u5916\u56fd\u516c\u53f8\u5728\u5357\u975e\u5206\u652f\u673a\u6784\u9002\u7528\u768433%\u7a0e\u7387\u5177\u6709\u6b67\u89c6\u6027\uff0c\u4e3a\u6b64\uff0c\u5357\u975e\u6709\u5173\u90e8\u95e8\u53ef\u80fd\u4f1a\u964d\u4f4e\u9002\u7528\u4e8e\u4e0a\u8ff0\u5206\u652f\u673a\u6784\u7684\u7a0e\u7387\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8d22\u653f\u90e8\u957f\u5728\u9884\u7b97\u62a5\u544a\u4e2d\u8fd8\u79f0\uff1a<\/p>\n<p class=\"Body-Bullet-Chi ParaOverride-38\" lang=\"zh-CN\" style=\"text-align: justify;\">\u201c\u7a0e\u52a1\u534f\u5b9a\u9002\u7528\u4e8e\u6240\u5f97\u7a0e\u53ca\u7c7b\u4f3c\u7a0e\u79cd\u3002\u4f46\u662f\uff0c\u2018\u7c7b\u4f3c\u7a0e\u79cd\u2019\u4e00\u8bcd\u7684\u8303\u56f4\u6709\u5f85\u660e\u786e\uff0c\u7279\u522b\u662f\u4e0d\u540c\u7684\u7a0e\u52a1\u534f\u5b9a\u5bf9\u7c7b\u4f3c\u7a0e\u79cd\u8303\u56f4\u7684\u5217\u4e3e\u5747\u4e0d\u5c3d\u76f8\u540c\u3002\u5efa\u8bae\u5bf9\u6240\u5f97\u7a0e\u7684\u5b9a\u4e49\u8fdb\u884c\u4fee\u8ba2\uff0c\u660e\u786e\u5217\u4e3e\u51fa\u6240\u6709\u80fd\u4eab\u53d7\u7a0e\u52a1\u534f\u5b9a\u4f18\u60e0\u7684\u7c7b\u4f3c\u7a0e\u79cd\uff08\u5305\u62ec\u5373\u5c06\u5b9e\u65bd\u7684\u80a1\u606f\u7a0e\u53ca\u5229\u606f\u9884\u63d0\u7a0e\uff09\u3002\u201d<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8fd9\u8868\u660e\uff0c\u5357\u975e\u6709\u5173\u90e8\u95e8\u5c06\u91c7\u53d6\u6709\u5173\u63aa\u65bd\uff0c\u4f7f\u975e\u5c45\u6c11\u4f01\u4e1a\u9700\u7f34\u7eb3\u7684\u80a1\u606f\u7a0e\u53ca\u62df\u8bae\u7684\u5229\u606f\u9884\u63d0\u7a0e\uff08\u4ee5\u53ca\u5176\u4ed6\u7a0e\u79cd\uff09\u6210\u4e3a\u53ef\u62b5\u514d\u7a0e\u79cd\u3002<\/p>\n<h2 class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span class=\"vantage-red\">\u8d44\u672c\u6d41\u5165\u7a0e\uff1f<\/span><\/strong><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5c3d\u7ba1\u53bb\u5e74\u5357\u975e\u5170\u7279\uff08\u5357\u975e\u8d27\u5e01\uff09\u5bf9\u4e16\u754c\u5404\u56fd\u4e3b\u8981\u8d27\u5e01\u660e\u663e\u8d70\u5f3a\uff0c\u4f46\u5e76\u6ca1\u8ff9\u8c61\u663e\u793a\u653f\u5e9c\u5c06\u5bf9\u6d41\u5165\u5357\u975e\u7684\u8d44\u672c\u5f81\u7a0e\u3002\u5357\u975e\u8d22\u653f\u90e8\u5df2\u5c31\u6b64\u5c55\u5f00\u8fa9\u8bba\uff0c\u4f46\u76ee\u524d\u4f3c\u4e4e\u8fd8\u65e0\u610f\u5f81\u6536\u8d44\u672c\u6d41\u5165\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u5357\u975e\u56fd\u5e93\u7f72\u53bb\u5e74\u66fe\u5ba3\u5e03\uff0c\u4ece<span lang=\"en-GB\">2013<\/span>\u5e74\u8d77\uff0c\u5c06\u5bf9\u5357\u975e\u5c45\u6c11\u5411\u975e\u5c45\u6c11\u501f\u51fa\u7684\u8d37\u6b3e\u6216\u53d1\u884c\u7684\u5176\u4ed6\u503a\u52a1\u878d\u8d44\u5de5\u5177\u5f81\u6536\u5229\u606f\u9884\u63d0\u7a0e\u3002\u8be5\u5229\u606f\u9884\u63d0\u7a0e\u5c06\u53ef\u4eab\u53d7\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u89c4\u5b9a\u7684\u51cf\u514d\u653f\u7b56\u3002\u4f46\u662f\uff0c\u5728\u83b7\u5f97\u5176\u7b7e\u8ba2\u7684\u6240\u6709\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u6388\u6743\u524d\uff0c\u4f5c\u4e3a\u5229\u606f\u6240\u5f97\u6765\u6e90\u56fd\uff0c\u5357\u975e\u4e0d\u5927\u53ef\u80fd\u5f81\u6536\u8fd9\u4e00\u6700\u4f4e\u7a0e\u7387\u4e3a<span lang=\"en-GB\">5%<\/span>\u7684\u5229\u606f\u9884\u63d0\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5229\u606f\u9884\u63d0\u7a0e\u5c06\u4e0d\u9002\u7528\u4e8e\u603b\u90e8\u4f01\u4e1a\u2014\u2014\u90a3\u4e9b\u88ab\u7528\u4f5c\u6295\u8d44\u975e\u6d32\u5e73\u53f0\u7684\u4f01\u4e1a\uff0c\u4ed6\u4eec\u4eab\u53d7\u76f8\u5e94\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5229\u606f\u9884\u63d0\u7a0e\u540c\u6837\u4e5f\u4e0d\u9002\u7528\u4e8e\u653f\u5e9c\u503a\u5238\u3001\u516c\u5f00\u53d1\u884c\u7684\u503a\u5238\uff0c\u94f6\u884c\u5b58\u6b3e\u7b49\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5357\u975e\u76ee\u524d\u5bf9\u8bb8\u53ef\u4f7f\u7528\u8d39\u5f81\u6536<span lang=\"en-GB\">12%<\/span>\u7684\u9884\u63d0\u7a0e\u3002\u53e6\u5916\uff0c\u671f\u5f85\u5df2\u4e45\u7684\u80a1\u606f\u9884\u63d0\u7a0e\u5c06\u4e8e<span lang=\"en-GB\">2011<\/span>\u5e74\u5b9e\u65bd\uff0c\u7a0e\u7387\u4e3a<span lang=\"en-GB\">10%<\/span>\uff1b\u4e0d\u8fc7\uff0c\u6839\u636e\u5357\u975e\u4e0e\u67d0\u4e9b\u56fd\u5bb6\u7684\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u6b64\u7a0e\u7387\u53ef\u964d\u81f3<span lang=\"en-GB\">5%<\/span>\u3002<\/p>\n<h2 class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u4fee\u8ba2\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219<\/strong><\/span><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5357\u975e\u5df2\u5bf9\u5176\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u4f5c\u4e86\u5927\u5e45\u4fee\u8ba2\u3002\u65b0\u89c4\u5219\u5c06\u7531\u81ea\u4eca\u5e74<span lang=\"en-GB\">10<\/span>\u6708<span lang=\"en-GB\">1<\/span>\u65e5\u59cb\u7684\u8bfe\u7a0e\u5e74\u5ea6\u8d77\u5f00\u59cb\u5b9e\u65bd\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5357\u975e\u76ee\u524d\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u9002\u7528\u4e8e\u5173\u8054\u4eba\u4e4b\u95f4\u975e\u6309\u72ec\u7acb\u4ea4\u6613\u4ef7\u683c\u63d0\u4f9b\u4ea7\u54c1\u6216\u670d\u52a1\uff08\u5305\u62ec\u77e5\u8bc6\u4ea7\u6743\uff09\u7684\u884c\u4e3a\uff0c\u800c\u4e14\u5173\u8054\u4eba\u4e00\u65b9\u4e3a\u5357\u975e\u5c45\u6c11\u6216\u5e38\u8bbe\u673a\u6784\uff0c\u800c\u53e6\u4e00\u65b9\u4e3a\u975e\u5c45\u6c11\u6216\u5916\u56fd\u5e38\u8bbe\u673a\u6784\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5357\u975e\u7a0e\u52a1\u7f72\u6709\u6743\u5bf9\u67d0\u4e00\u4ea4\u6613\u7684\u5bf9\u4ef7\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u4f7f\u5176\u80fd\u591f\u53cd\u6620\u6240\u6d89\u4ea7\u54c1\u6216\u670d\u52a1\u5728\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e0b\u7684\u6b63\u5e38\u4ef7\u683c\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u9002\u7528\u4e8e\u5173\u8054\u65b9\uff08\u4e00\u65b9\u4e3a\u5357\u975e\u5c45\u6c11\u6216\u5e38\u8bbe\u673a\u6784\uff0c\u800c\u53e6\u4e00\u65b9\u4e3a\u975e\u5c45\u6c11\u6216\u5916\u56fd\u5e38\u8bbe\u673a\u6784\uff09\u4e4b\u95f4\u8fbe\u6210\u7684\u4efb\u4f55\u4ea4\u6613\u3001\u534f\u8bae\u6216\u8c05\u89e3\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u89c4\u5219\u4e0e\u73b0\u884c\u89c4\u5219\u7684\u6700\u5927\u533a\u522b\u5728\u4e8e\uff1a\u5982\u679c\u5173\u8054\u53cc\u65b9\u8fbe\u6210\u7684\u4ea4\u6613\u3001\u534f\u8bae\u6216\u8c05\u89e3\u7684\u6761\u6b3e\u6216\u6761\u4ef6\uff0c\u4e0e\u4e92\u4e0d\u5173\u8054\u7684\u53cc\u65b9\u6309\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4f1a\u8ba2\u7acb\u7684\u6761\u6b3e\u6216\u6761\u4ef6\u6709\u6240\u533a\u522b\uff0c\u4e14\u4e00\u65b9\u56e0\u6b64\u83b7\u5f97\u4e86\u67d0\u79cd\u7a0e\u6536\u5229\u76ca\uff0c\u5219\u5c06\u9002\u7528\u65b0\u89c4\u5219\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4e00\u65e6\u65b0\u89c4\u5219\u5b9e\u65bd\uff0c\u5728\u4e0a\u8ff0\u60c5\u51b5\u4e0b\uff0c\u83b7\u5f97\u7a0e\u6536\u5229\u76ca\u4e00\u65b9\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u5c06\u6309\u5e02\u573a\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8ba1\u7b97\u3002<span class=\"CharOverride-54\">\u7531\u6b64\u53ef\u89c1\uff0c\u73b0\u884c\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u5ba1\u67e5\u7684\u662f\u4ea7\u54c1\u6216\u670d\u52a1\u7684\u5b9a\u4ef7\uff0c\u800c\u65b0\u89c4\u5219\u8fd8\u5c06\u5ba1\u67e5\u6240\u6709\u76f8\u5173\u4ea4\u6613\u6216\u534f\u8bae\u7684\u6761\u6b3e\u548c\u6761\u4ef6\uff0c\u8fd9\u5927\u5927\u6269\u5c55\u4e86\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u7684\u7ba1\u8f96\u8303\u56f4\u3002\u5f53\u7136\uff0c\u53ea\u6709\u5f53\u4ea4\u6613\u4e00\u65b9\u83b7\u5f97\u67d0\u79cd\u201c\u7a0e\u6536\u5229\u76ca\u201d\u65f6\uff0c\u65b0\u89c4\u5219\u624d\u4f1a\u9002\u7528\u3002\u6b64\u5904\u201c\u7a0e\u6536\u5229\u76ca\u201d\u662f\u6307\u4e00\u65b9\u5f97\u4ee5\u514d\u9664\u3001\u63a8\u8fdf\u6216\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u7684<\/span><span class=\"CharOverride-54\">\u60c5\u5f62\u3002<\/span><\/p>\n<p class=\"Bio-Chi-1st\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><span class=\"CharOverride-102\">Peter Dachs\u662f\u5357\u975e Edward Nathan Sonnenbergs \u5f8b\u5e08\u4e8b\u52a1\u6240\u7a0e\u52a1\u90e8\u8054\u5e2d\u4e3b\u7ba1<\/span><\/em><\/span><\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-134587 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK.jpg\" alt=\"Do the homework before your company merger in South Africa\" width=\"291\" height=\"89\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK.jpg 900w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-300x92.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-768x235.jpg 768w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2012\/03\/ENS-Tombstone-LOGOcolour-CMYK-696x213.jpg 696w\" sizes=\"(max-width: 291px) 100vw, 291px\" \/><\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">Johannesburg<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">150 West Street<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">Sandton<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">Johannesburg<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">South Africa<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">2196<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">\u7535\u8bdd Tel: +27 11 269 7600<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">\u4f20\u771f Fax: +27 11 269 7899<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\">\u7535\u5b50\u4fe1\u7bb1E-mail: info@ens.co.za<\/p>\n<p class=\"Correspondents-Firm-info\" style=\"text-align: justify;\"><a href=\"https:\/\/www.ensafrica.com\/\" target=\"_blank\">www.ens.co.za<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u4e3a\u8d22\u653f\u90e8\u957f\u5173\u4e8e\u56fd\u5bb6\u8d22\u653f\u72b6\u51b5\u7684\u5e74\u5ea6\u91cd\u8981\u62a5\u544a\uff0c2011\u5e74\u5ea6\u5357\u975e\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u5305\u542b\u4e86\u4e0d\u5c11\u503c\u5f97\u5173\u6ce8\u7684\u8de8\u56fd\u4ea4\u6613\u8bfe\u7a0e\u5efa\u8bae\u3002<\/p>\n","protected":false},"author":16,"featured_media":198041,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[34270,22797,75],"tags":[73280,73326,74305,7407],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - 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